Core Viewpoint - The article discusses the implementation of the "Tax Payment Credit Management Measures" by the State Administration of Taxation, effective from July 1, 2025, which outlines the consequences of tax-related misconduct and the criteria for being classified as a D-level taxpayer [10][14]. Group 1: Taxpayer Classification - Taxpayers can be classified as D-level if they engage in serious tax violations such as tax evasion, fraudulent tax refunds, or providing false materials to obtain tax benefits [10][11]. - Specific actions leading to D-level classification include failing to pay taxes exceeding 100,000 yuan or 10% of total tax obligations, and being involved in violent or threatening behavior to avoid tax payments [11][12]. Group 2: Consequences of D-Level Classification - D-level taxpayers will be subjected to increased scrutiny and monitoring by tax authorities, including restrictions on the issuance of value-added tax invoices and limitations on the amount of invoices that can be claimed [14][15]. - The D-level classification will remain for two years, and during the third year, the taxpayer cannot be rated as A-level, which indicates a good credit status [15].

Core Viewpoint - The article provides a comprehensive guide on how to issue electronic invoices through the railway ticketing app, emphasizing the ease of access and various methods available for users to obtain their invoices. Group 1: Accessing Electronic Invoices - Users can open electronic invoices via the Railway 12306 app by registering and logging in, then navigating to the electronic invoice section [3][4]. - Alternative methods to access the electronic invoice section include searching for "电子发票" in the app's search bar or selecting it from the homepage [5][6]. Group 2: Issuing Electronic Invoices - To issue an electronic invoice, users must first complete identity verification upon their initial access to the invoice issuing section [6][7]. - Users can select the trip for which they want to issue an invoice from the "待开票" (Pending Invoices) section and fill in the required invoice details before confirming the issuance [7][8]. Group 3: Invoice Management - After successfully issuing an invoice, users can preview and download it in PDF or OFD formats, or send it to their email for future reference [9][10]. - Users can also manage their electronic invoices through the personal income tax app, where they can query and download invoices from their invoice folder [10][11].